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All Journal Jurnal Fisika Unand Journal of Consumer Science JOURNAL ONLINE OF PHYSICS Jurnal Sinar Manajemen Journal of Consumer Sciences Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business Amnesty: Jurnal Riset Perpajakan International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Legality of Law Journal Peqguruang: Conference Series Indonesian Journal of Research and Educational Review (IJRER) BABASAL English Education Journal Journal Of Human And Education (JAHE) Journal of Lex Philosophy (JLP) Publicness: Journal of Public Administration Studies Eduvest - Journal of Universal Studies Golden Ratio of Law and Social Policy Review (GRLSPR) International Journal of Economic Research and Financial Accounting Atestasi : Jurnal Ilmiah Akuntansi
Rustan, Rustan
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Journal : Atestasi : Jurnal Ilmiah Akuntansi

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Avoidable Cost Concept on Reducing Production Costs of Refillable Drinking Water Industry SME Rustan, Rustan; Rum, Muh.; Hamkah, Hamkah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.811

Abstract

Production costs are related to the determination of selling prices so they need to be controlled to control prices in the market. Production costs affect the level of profitability of the company. The purpose of this study is to exploit the extent to which avoidable costs can be reduced in determining production costs. By making some adjustments to production costs such as making efficiency, the production amount of the company's profitability can increase compared to the production costs that are still high. The research was conducted in several small industry-based refillable drinking water industries in the Moncong Loe Region. The analysis technique used is descriptive quantitative with cost accounting calculation method. The results showed that there is a possibility of avoiding some production costs of the refill drinking water industry. Because ineffective costs can be reduced. Based on the evaluation, it can be seen that the production costs applied so far are still high by the indirect raw material costs used. Indirect labor costs also exist but are still seen as costs for routine work. Thus, production costs can be controlled by avoiding some costs so that the selling price can be reduced.
Co-Authors - Sri Prilmayanti Awaluddin, - -, Maison Adiningrat, Andi Arifwangsa Afrianto, Muhammad Ficky Ainun Mardiyah, Ainun Ananda Salsa Nurillah Anggoro, M. Yusuf Alfian Rendra Asmasary, Andi Arwinny Cahyanti, Andi Amelia Darwis, Nirwana Dwi Handayani Faidul Adziem Firman syah Fitrianti, A.Nur hamkah, hamkah Hannan, Sjuaib Idrawahyuni, Idrawahyuni Jamaluddin Jamaluddin K, Nuraini Kartini Kartini Khaerunnisa Khaerunnisa, Khaerunnisa Langi, Dominggus Taruk Linda Handayani, Linda Lukman, Andi Mardian Peslinof Muh. Rum Muhammad Adil, Muhammad Muhammad Rais Muntasir, Muntasir Mutia Angraini, Rista Naidah, Naidah Nilwana, Andi Ninda Pratiwi Ningsih, Asrah Puspita Nurhidayah Nurhidayah Nurjanna Nurjanna Nurul Qamar Puji Lestari, Ardiyaningsih Qalbi, Syifa Ainun Rena, Suci Ramda Resyadi, Herman Ruhayu, Yuyu Rustam, Andi Rusyidi, Muhammad S, Muliani Saidy, Emily Nur Samsidar Samsidar Saputra, Tri Eka Sheila Kusumaningrum Siti Aisyah Solihatun, Rika Sri Wahyuni Suarni, Agusdiwana Sutomo, Deni Anggreani Syamsuddin Syamsuddin Syamsul Riyadi Tamsilu, Takdir Thahir, Fera Firyal Wardani, Indah Wisran, Wisran Yuliana Yuliana